All Participant rights, benefits, contributions, contracts, and Accumulation Accounts under the Plan shall not be assignable and shall be exempt from levy, sale, garnishment, attachment, domestic relations orders, or any other process, including any Mississippi state or municipal tax, except to the extent that state income tax may be payable under Chapter 7, Title 27, Mississippi Code of 1972, as amended.
27 Miss. Code. R. 240-VIII-8.1